The allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 9

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

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-Section 50

-Paragraph 2

-Subparagraph (b)(1)(ii)

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+ Details

- Definition

Reflects the cumulative amount of interest and fees paid by borrowers which have not yet been taken into income in conformity with GAAP. Also reflects the amount of unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans that are being amortized into income as an adjustment to yield.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Publisher OTS

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-Publisher OTS

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+ Details

- Definition

The amount of accumulated depreciation, by major property class, recorded on property subject to or available for lease as of the balance sheet date.

+ References+ Details

- Definition

The gross amount of lessor property subject to or available for lease as of the balance sheet date.

+ References+ Details

Investments in Operating Leases, Net (Details) (USD $) In Millions, unless otherwise specified	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011
Investments in Operating Leases, Net
Investments in operating leases	$ 25,855		$ 24,911
Allowance for credit losses	(549)	(606)	(619)	(623)	(667)	(879)
Finance Receivables, Net [Member]
Investments in Operating Leases, Net
Allowance for credit losses	(460)	(515)	(524)	(510)	(528)	(754)
Investments In Operating Leases, Net [Member]
Investments in Operating Leases, Net
Deferred origination fees	(135)		(133)
Deferred income	(604)		(594)
Accumulated depreciation	(5,466)		(5,346)
Allowance for credit losses	(89)		(95)
Investments in operating leases, net	19,561		18,743
Investments In Operating Leases, Net [Member] \| Pledged Property Subject To Or Available For Operating Lease Gross [Member]
Investments in Operating Leases, Net
Investments in operating leases	825		0
Investments In Operating Leases, Net [Member] \| Investments in operating leases [Member]
Investments in Operating Leases, Net
Investments in operating leases	$ 25,030		$ 24,911